Relating to employment; establishing a state living wage for full time employment and imposing a low wage compensation surtax on companies subject to the gross earnings tax failing to pay the living wage, exempting certain startup businesses; requiring use of the proceeds of the surtax by the commissioner of revenue to increase the working family credits against the income tax, providing for determination; providing for employer filing and remittance and for commissioner administration and enforcement of the surtax, requiring rules
(mk)